[371SH Elections under section 9A of CTA 2010]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371SH  Elections under section 9A of CTA 2010]

[(1)     This section applies if—

(a)     during the relevant accounting period or any earlier accounting period of the CFC, a notice is given to an officer of Revenue and Customs requesting that the CFC be assumed to have made an election under section 9A of CTA 2010 (designated currency of a UK resident investment company) in the form specified in the notice, and

(b)     the time at which the notice is given is a time at which, applying the corporation tax assumptions apart from this section, the CFC would have been able to make an election under that section in the form specified in the notice (see, in particular, section 9A(2)).

(2)     Assume—

(a)

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